What is the procedure after a death in France?

There are specific legal procedures that must be followed to settle the estate in France, which when followed correctly do not necessarily make a challenging time much more complex. 

Register the death and make funeral arrangements

The first priority is to register the death in France by obtaining a medical certificate certifying the death and inform the local mairie who will issue a death certificate. Funeral arrangements can then be made.

Contact a notaire to manage the estate

The next step is to contact a notaire as soon as possible and instruct them to handle the legal formalities of settling the estate, including declaring assets and liabilities. 

This is essential even if the deceased resided outside France but left assets in the country.

Handling the estate without a will

If the deceased did not leave a will, and the estate is simple, the heirs can sometimes handle the process themselves without the need for a notaire. Declaration forms can be found online to use.

In certain circumstances, such as when the estate’s net value is under €3,000, or under €50,000 if the inheritor is a spouse, civil partner, or child, no formal declaration is required.

For estates with real estate or assets valued over €5,000, a notaire’s involvement is necessary and property will be dealt with according to French inheritance laws.

The role of the notaire

When there is a will, this may be one prepared by the notaire themselves or it can be an olographe (handwritten) will previously left with the notaire or given to them after the death. 

If the will is in English, an official translation is required. If no will is present, the notaire will proceed with the distribution according to French inheritance laws.

The notaire will determine what assets belong to the deceased, considering the matrimonial regime if the deceased was married. In France, marriage regimes define how property is owned, and the default regime may differ depending on the marriage location.

Read more: How to buy property as a couple in France

Valuation of the estate

The notaire will compile an inventory of the deceased’s assets and liabilities, including any lifetime gifts made by the deceased. 

This will result in the masse successorale - the inheritance that will be divided among the heirs. If there is any difficulty in valuing the estate, an expert may be brought in to assist.

Tax declarations and inheritance duties

Once the estate is valued, a tax declaration will be prepared. 

Inheritance duties must be paid within six months if the deceased resided in mainland France, or within one year if they lived abroad. 

Late payments incur a penalty of 0.4% per month. The notaire will ensure that each heir’s share is subject to the correct tax obligations.

Issuance of the acte de notoriété

Once all taxes are paid, the notaire will prepare the acte de notoriété, which is similar to an English probate document. 

This document is crucial as it unlocks access to the deceased's assets, such as bank accounts, investments, and property. If the estate is valued under €5,000, this can be replaced with an attestation signed by all heirs.

For real estate, a notarised deed is required to transfer ownership to the new owners, which can typically be completed at the time of property sale.

Fees and additional costs

The notaire’s fees are set by law and include expenses for any additional deeds (notarised documents) that may be required. 

In cases where heirs are difficult to locate, a généalogiste successoral (genealogist) may be hired to trace family members, with fees taken from the inheritance of the heir they find.